网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

台湾地区家庭教育政策法规制订实施特点及其对大陆的启示

台湾是目前世界上唯一通过正式颁布“家庭教育法”来推动家庭教育事业发展的地区。台湾地区家庭教育政策法规的制订实施对大陆地区具有重要的借鉴意义。台湾地区家庭教育政策法规的制订体系完整,并经过多次修订。台湾地区家庭教育政策法规有稳定的实施机构,有力的经费支持,整合的政府资源以及配套的活动课程。大陆地区应加快家庭教育法治化进程,成立家庭教育立法小组,立体化家庭教育服务网络,建立家庭教育经费保障机制,配套有地方特色的活动课程并重视培养家庭教育专业人才。     

哈萨克斯坦的宗教现状与宗教政策

独立后,哈萨克斯坦国的宗教状况和政教关系发生了诸多变化,宗教地位在民众社会生活中不断上升,传统宗教(伊斯兰教和东正教)与非传统宗教之间的竞争加大,伊斯兰极端主义对国家安全的破坏日益明显。《宗教活动与宗教团体法》(2011)的出台为规范宗教活动、遏制某些宗教的极端化奠定了基础。宗教政策经历了从宽松到趋紧的过程,族际和睦与宗教和谐政策的政教关系已初步形成,宗教状况的发展趋势将会受到多种因素的影响。     

Building a partnership for social service delivery in Indonesia: state and faith‐based organisations

Contrary to the secularisation processes in modernisation theory, religions and faith‐based organisations (FBOs) are thriving in contemporary Indonesia. Strongly supported by community members, religious organisations have begun to extend their services beyond the traditional areas of education and health to operate in disaster relief and poverty alleviation programmes. These FBOs have been offering assistance to the disadvantaged whose needs have not been adequately met by the state. Social programmes run by the FBOs are an important safety net at the grass‐roots level in Indonesia; how to effectively coordinate and offer such services are important social policy issues. This paper will show that the Indonesian Government is keen to remain the key provider of social services and often perceives the services of FBOs as a threat. Some recent state policies to regulate the funding sources of Islamic organisations have posed a significant logistical challenge for their future operation. In addition, theological differences across various religious groups have made it difficult to form inclusive and extensive partnerships among the FBOs, who tend to compete with each another resulting in rivalry. These socio‐political contexts have limited the formation of effective partnerships for offering coordinated social services.     

Danish and Norwegian hospital social workers’ cross-institutional work amidst inter-sectoral restructuring of health and social welfare

Starting in the 2000s, Denmark and Norway have undergone extensive restructuring of their health-related social benefit programmes, including how they are governed. Several reforms have sought to enhance inter-sectoral collaboration. Aiming at ensuring patients’ faster return to work, policy-makers have instituted economic incentives to both individuals and the health and welfare organisations who handle them. Through an institutional logics approach, this paper explores how hospital social workers in these countries are experiencing these changes. The ‘social’ part of post-treatment care and rehabilitation receives more attention in the Norwegian institutional set-up than in the Danish, and whilst challenges are experienced in both countries, in group interviews Danish social workers in particular express concerns about the implications of the accelerated return-to-work focus. In both countries, they report increasing difficulties in ‘making their way through’ the state-municipal bureaucracy. However, by drawing on the formal health knowledge derived from medical settings and the symbolic capital it bestows on them, they often manage to negotiate the work-and-welfare services, thereby transforming the social context for the patients.     

Practice Wisdom Meets Evidence-Based Practice: Building Capacity in Agencies

Agencies have a need to develop and evaluate therapeutic practices that show efficacy in treating specific client problems. University-agency collaborations combine the wisdom of practitioners with research skills that appraise evidence of efficacy, operationalize concepts and skills, and identify and implement evaluation methods. This article discusses the processes involved as practitioners and administrators collaborated with university researchers to transform a well-established mutual aid (MA) model of group work into an evidence-based model that showed efficacy in preventing substance use with adolescent populations. A case study will include the phases of the collaboration including relationship building, reviews of similar programs, identification of appropriate evaluation measures, development of a curricular-based manual and analysis and interpretation of the data for use in applying for funding. Implications for agency practice that respond to current demands in social services will be discussed.     

Inclusion of persons with disabilities in mainstream employment: is it really all about the money? A case study of four large companies in Norway and Sweden

This study investigates how large companies respond to public policy measures to ensure the inclusion of persons with disabilities in mainstream employment based on a case study of four companies in Norway and Sweden. The qualitative interviews, which were conducted with company managers, government representatives in Norway, and non-governmental organisations in Sweden, revealed three overarching themes: (1) ‘legitimacy’, (2) ‘financial interests’ and (3) ‘non-financial support’. The results indicate a more proactive response from the Swedish companies, especially regarding persons with intellectual and learning difficulties. The Norwegian companies reveal a high commitment to their own employees. These findings cannot be explained solely using neo-institutional theory, which holds that organisations demonstrate ‘conformity with powerful institutional myths to strengthen support and secure survival'. The results indicate that inclusive targeted corporate policies and programmes, advisory support, and the agency and value choices of the management might matter more.     

Humanitarian response and stress in Kenya: gendered problems and their implications

ABSTRACT

Stress-related conditions such as burnout and post-traumatic stress disorder are a growing concern in the humanitarian sector. Aid workers themselves report not only that mental health problems are common, but that the support they receive from their employers is insufficient. Problematically, the experience of the international aid worker – particularly those who are white and from the global North – is often foregrounded in explaining what constitutes stress and related mental health problems. This indicates a wider problem of what is required of ‘the perfect humanitarian’ – a personality that is gendered and racialised – and how this influences the different experiences and treatment of national and international staff from aid agencies. This article explores the organisational culture and working conditions of humanitarian settings and their impact on the mental health and well-being of staff. It argues that there is a structural dimension to stress that is less to do with external security threats and more to do with the specific infrastructure, policies, and practices of humanitarian operations, with implications for aid workers which cut across dimensions of race, gender, and nationality.     

盈余管理视角下的企业会计准则完善研究

对上市公司的盈余管理进行对比分析,结果表明现行会计准则为上市公司的盈余管理行为提供了一些机会.因此,需要制定会计准则概念框架,完善会计准则制定程序及准则体系,非经常性损益应在利润表中单独披露,会计准则应规范会计选择变更的披露.     

促进小额贷款公司健康发展的政策体系研究

小额贷款是金融制度的创新,是对现代金融体系的提升和扬弃。小额贷款公司等微型金融是国家金融系统的必要组成部分,是国家普惠金融体系的一个特殊机构。小额贷款公司的出现延伸了金融服务的广度和深度,在一定程度上缓冲了银行的信贷风险,也使得金融体系更具包容性,从而完善了金融支持经济的功能。小额信贷不仅能促进一国的经济增长,也会丰富金融体系和金融监管的内涵。应设计出更加符合发展需求的政策体系,使小贷公司有更好的发展愿景。